自2000年1月19日起，美國政府容許美國國防廠商，將貿易沖銷相關成本隱藏於 軍售報價資料(Price & Availability, P & A)及合約(發價書 Letter of Offer and Acceptance, LOA)之中，此舉勢將造成軍售國之重大損失；有鑑於此，本文遂致力蒐 集相關資料、綜整比較，期能發現美國政策與法規之謬誤，批判其不合理之處，最後確 認我國應有之因應作為。為深入探討與批判，本文首先釐清貿易沖銷之定義與内涵，分 別由國際貿易、政府採購、美國軍售及法律層面等四個方向入門；進而由不同觀點批判 美國隱藏貿易沖銷成本於軍售發價書之政策謬誤，最後提出因應之道，期能對軍售實務 有所貢獻。

From 19 Jan 2000, US Government allowed the US defense contractors to hide the offset costs in the Price and Availability (P&A) and Letter of Offer and Acceptance (LOA). This concealment may cause a huge burden and loss to the buyers5 budget. This study makes every effort to collect relative data and summarize the various points, to examine US policy and the legal rules on the concealment of the offset costs in US Foreign Military Sales (FMS). For the appraisal, this study introduces the meaning and contents of offset costs from the viewpoint of international trade, government purchase, law and US FMS. This study then appraises US policy and regulations from various points. Finally, this study offers some recommendations to deal with US policy, regulations, and actions.